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All Journal Akuntansi dan Teknologi Informasi Jurnal Agriculture Nabatia Tropicrops : Indonesian Journal of Tropical Crops
Usman Usman
Dosen Prodi Agroteknologi Fakultas Pertanian Dan Peternakan Universitas Muhammadiyah Bengkulu
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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Journal : Akuntansi dan Teknologi Informasi

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Usman Aprian; Ahmad Junaidi
Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.111 KB) | DOI: 10.24123/jati.v15i2.4900

Abstract

This study aims to determine whether cash turnover and receivable turnover have effects on profitability. The research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used a purposive sampling method, with the number of 55 companies each year, therefore the total sample is 165. The statistical method uses multiple linear regression analysis with t statistics hypothesis testing. The results of this study state that cash turnover has a significant positive effect on profitability. That states, company’s effectivity in managing its cash to generate revenue or sales is very impressive. Contrariwise, receivable turnover has a negative and significant effect on profitability. That states, high levels of receivable can reduce the profitability because the amount of receivable owned is small, which means the credit sales made are low, thus sales volume and profitability will decrease as well.
Co-Authors Ahmad Junaidi Anton Anton Dirga Aznan Harahap Dwi Fitriani Eva Oktavidiati Eva Oktavidiati Jafrizal Jafrizal Jon yawahar Jon Yawahar Neti Kesumawati Perdian Syaputra Podesta, Fiana Rena Wati Reza Irama Aryanto Ririn Harini Rita Hayati Sinta Utari Violita Siswanto Suryadi, Suryadi Valen Heryanto Yertika Indah Putri Yukiman Armadi Yukiman Armadi Zerin Miftahurahma Zulfanur Trirahmah